CLA-2-62:OT:RR:NC:N3:356
Ms. Pat McKeldin
Under Armour, Inc.
2601 Port Covington Drive
Baltimore, MD 21230
RE: The tariff classification of men’s woven pants from Vietnam
Dear Ms. McKeldin:
In your letter dated October 7, 2019, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 1320122, is a pair of men’s pants constructed from 100% polyester woven fabric. Style 1320122 features a tunnel elastic waistband with an inside drawstring, pockets at the upper side legs with zippered closures, a logo on the upper right leg, zippered openings at the outer ankles, a mesh knit lining, and hemmed leg openings.
You indicate that Style 1320122 has been treated with a fluoropolymer-based chemical that renders the garment water resistant. In support of this claim, you submitted a test report from an independent laboratory certifying that the garment is water resistant in accordance with AATCC Test Method 35. The garment is eligible for classification as water resistant. If it passes the test for water resistant as specified in Additional U.S. Note 2 to Chapter 62, then the applicable subheading for Style 1320122 will be 6203.43.7590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Water resistant trousers or breeches: Other. The duty rate will be 7.1% ad valorem. If the garment does not pass the test for water resistant as specified in Additional U.S. Note 2 to Chapter 62, then the applicable subheading for Style 1320122 will be 6203.43.9010, HTSUS, which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s. The duty rate will be 27.9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://www.usitc.gov/current/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division